COURSE TITLE BASIC ACCOUNTING (Asas Perakaunan ...

Faculty of Economics and Business, UNIMAS
COURSE TITLE
COURSE CODE
BASIC ACCOUNTING
(Asas Perakaunan)
EBF1033
CREDIT 3
PREREQUISITE/S
SYNOPSIS
None
Accounting knowledge is indeed vital in any organisation. The
course will therefore offer students with knowledge in recording
and accounting for business transactions and show how the
statement of Profit and Loss, Balance Sheet and Source and
applications of funds are being prepared. Students are also
exposed to costing which may be relevant and irrelevant in
making business decisions. Brief assessment of firms
profitability and efficiency and capital structure shall also be
learnt via simple ratio analysis. Students shall also be exposed to
budgetary concept which may be useful for future business and
financial planning.
(Pengetahuan dalam perakaunan adalah penting di dalam
sebuah organisasi. Kursus ini akan menawarkan pelajar
pengetahuan berkaitan dengan mencatat rekod dan
bertanggunjawab kepada urusniaga perniagaan dan
menunjukan bagaimana penyata Untung dan Rugi, Kunci
Kira-Kira, Sumber dan applikasi aliran dana boleh disediakan.
Pelajar juga didedahkan kepada perkosan samada releven atau
tidak untuk tujuan penentuan keputusan perniagaan.
Pengukuran ringkas ke atas keuntungan syarikat, kecekapan dan
struktur modal juga dipelajari melalui penganalisisan nisbah.
Pelajar juga didedahkan kepada konsep belanjawan bagi
penyediaan rancangan perniagaan dan kewangan.
)
LEARNING
OUTCOMES
By the end of this course, students will be able to:
o apply accounting concepts and principles and record
financial business transactions independently (C3, P3, A3,
CS, TS)
EBF1033 Basic Accounting 1 / 4

Faculty of Economics and Business, UNIMAS
o
o
o
o
Prepare financial statement and abide by accounting rules,
regulation and ethics. (C5, P6, A5, CS, EM)
analyse profitability and performance of an organisation
(C4, P3, A5, CS, CT)
apply costing principles and differentiate various element
of cost for decision making. (C5, P4, A4, CS, CT)
prepare and apply simple budget and computerised
accounting system. (C3, P3, A3, CS, LL, ES, LS)
STUDENT
LEARNING
HOURS
Lectures
Self-Study
Quizzes, Tests, & Examinations
Total
42 Hour/s
70 Hour/s
8 Hour/s
120 Hour/s
LEARNING
UNITS
Supervised
Learning Hours
1. Introduction
Accounting and Finance scope
Type of business organisations
Usage of Financial Statement
Term Definition
Accounting Rules and Cycle
3
2. Manual Accounting Recording System
Journal and ledger
Asset, Liabilities and Equity
Last minute Adjustment
Bank Reconciliation
9
3. Final Accounts
Trial Balance
Trading and Profit and Loss
Balance Sheet
Cash Flows
6
4. Partnership, Corporate and Non-Profit Organisation
Equity Presentation
Society and Club
Cash Accounting vs. Accrual Basis
3
5. Financial Ratio Analysis
6
EBF1033 Basic Accounting 2 / 4

Faculty of Economics and Business, UNIMAS
Liquidity
Profitability
Market
Efficiency
6. Costing
Element, Definition and category of costs
Overhead distribution
Production cost system
Pricing Decision
3
7. Organisational Budgeting
6
Master budget and operational Budget
Importance in planning and control
8. Accounting Ethics and Cases
3
9. Computerised Accounting Application
Receivables
Payment
Cash and Bank
3
ASSESSMENT Assigment 1
20 %
Assignment 2
20 %
Mid Term test
25 %
Final Test
35 %
Total
100 %
REFERENCES 1. Dyson J R, (2007), Accounting for Non-Accounting
Students, FT Prentice Hall, Seventh Edition
2. Jane Lazaar (2006) Accounting and Finance for
Non-Accountants.
(2ed) Leeds Publication. KL.
3. Wood F, (2005) Business Accounting 1, FT Prentice Hall,
Tenth Edition
4. Wood F, (2005) Business Accounting 2, FT Prentice Hall,
Tenth Edition
5. Black G, (2005) Introductio to accounting , FT Prentice
Hall, ist Ed.
EBF1033 Basic Accounting 3 / 4

Faculty of Economics and Business, UNIMAS
6. Shaari Isa (2007), Prinsip Perakaunan , Prentice Hall, 2nd
ed
7. Thomas A, (2006), Introduction to Financial Accounting,
5th edition, McGraw Hill.
Last updated: July 15, 2010, Thu, 10:21 AM
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